Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (6) TMI 1026

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... negative, the impugned order is required to be set aside. In such circumstances, the answer to the second issue becomes academic. Moreover, the second issue is pending for consideration before the Division Bench in the appeal carried from Gopal Saha [2016 (5) TMI 83 - CALCUTTA HIGH COURT] - this issue is therefore not discussed in the present writ petition. Petition disposed off. - W. P. No. 188 of 2018 - - - Dated:- 15-6-2018 - Debangsu Basak, J. For the Petitioner : Mr. Arijit Chakrabarti, Advocate Mr. Debaditya Banerjee, Advocate Mr. Nilotpal Chowdhury, Advocate For the Respondents : Mr. Somnath Ganguli, Advocate Ms. Manasi Mukherjee, Advocate Mr. Sudipta Ghosh, Advocate Ms. Sabnam Basu, Advocate JUDGMENT Debang .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d May 1, 2017. He has referred to the correspondence exchanged in that behalf. He has submitted that, by an application, received by the adjudicating authority on March 29, 2017, the petitioner had asked for an opportunity to crossexamine the accused nos. 1 and 2. The petitioner did not appear on May 1, 2017. The next date for hearing was fixed on July 1, 2017 and such date was intimated by the writing dated June 12, 2017. By a writing dated July 10, 2017 the authorities had shifted the date of hearing on July 12, 2017. By a letter dated July 10, 2017 the Advocate for the petitioner had renewed the claim of the petitioner to cross-examine the witnesses of the prosecution. However, such opportunity was not granted. A hearing was taken on Oct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amine the witnesses of the prosecution on May 1, 2017, when the petitioner was not present at the hearing, to avail of such opportunity. The next date of hearing was October 23, 2017. The petitioner, therefore, cannot claim that no opportunity of personal hearing was given to the petitioner or that, the right of cross-examination was denied to the petitioner. On the interpretation of Section 112 of the Customs Act, 1962, learned Advocate for the respondents has relied upon 2007 Volume 10 Supreme Court Cases 396 (Commissioner of Customs, New Delhi v. Brooks International Ors.), 2003 Volume 6 Supreme Court Cases page 161 (M/s. Om Prakash Bhatia v. Commissioner of Customs, Delhi) and 1970 Volume 2 Supreme Court Cases page 728 (Sheikh Mohd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inciples of natural justice. The petitioner is the accused no. 3 in the proceedings before the adjudicating authority. The prosecution seeks to rely upon witnesses of two natural persons against the petitioner in such proceedings. The petitioner had applied for cross-examination of such witnesses. In accordance with the principles of natural justice, the petitioner is entitled to a right of hearing in the proceedings before the adjudicating authority. A right of hearing brings within its wake the right of cross-examination of the witnesses produced as against the petitioner. Cross-examination is the interrogation of a witness which the opponent calls as against the person cross-examining. Obviously the person who has called a natural person .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... est was made by the petitioner by its Advocate s letter dated July 10, 2017 for a right of cross-examination. The next date of hearing was on October 23, 2017. The impugned order does not record that, the right of cross-examination was closed on May 1, 2017. Assuming that the adjudicating authority had closed the right of cross-examination on May 1, 2017, then also, the adjudicating authority was required to decide on the prayer made by the petitioner to cross-examine the prosecution witnesses as contained in the letter dated July 10, 2017. The impugned order is silent on such application of the petitioner dated July 10, 2017. In such circumstances, the irresistible conclusion is that, the petitioner was denied the right of cross-examina .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates